When you receive an IRS summons, it’s more than just a notice—it’s a formal demand for information or appearance that can significantly impact your financial and legal standing. At Sterbick & Associates, we provide professional legal representation for individuals and businesses in Tacoma who are facing IRS summons proceedings. Whether the issue involves tax records, third-party summonses, or enforcement actions, our goal is to protect your rights and deliver clear, strategic legal solutions. We are active members of the Washington State Bar Association (WSBA) and the Washington State Trial Lawyers Association.
The IRS issues a summons under the authority of the Internal Revenue Code (IRC) when it needs additional information during a tax investigation. This document legally compels a person, business, or third party to appear, produce records, or give testimony. If you’ve received an IRS summons Tacoma residents often see during civil enforcement proceedings, it’s critical to act quickly and consult a qualified tax attorney to guide your next steps.
There are different types of summonses, including:
A collection summons is issued when the IRS is attempting to gather information to enforce unpaid tax liabilities. These cases often fall under civil enforcement and can involve not only taxpayers themselves but also third parties like banks or accountants. The summons process can be a precursor to more serious action, such as levies or liens, if not addressed appropriately.
A third-party summons requires someone other than the taxpayer to provide documents or testify. This could involve your employer, business partners, or financial institutions. While these third parties are not the subject of the investigation, they are obligated by law to comply, and the summoned person may still have rights and defenses.
Once an IRS summons Tacoma taxpayers receive is delivered, you typically have a scheduled date to appear before a revenue officer or provide the requested documents. Failing to respond to a summons notice can result in legal action, including court enforcement.
The IRS uses the summons to:
Investigate tax return accuracy
Examine financial records
Identify hidden income or assets
Support ongoing litigation or audits
Before initiating judicial enforcement, the IRS will often consult its Area Counsel office. Area Counsel evaluates whether all administrative steps have been followed under the Internal Revenue Manual (IRM) and prepares necessary legal referrals. This layer of oversight ensures that summons enforcement follows strict procedural standards.
If a summoned person fails to comply, the case may be referred to Associate Area Counsel. This escalation can lead to a court petition seeking enforcement. At this stage, legal representation becomes essential, as the court will determine whether the summons is valid and enforceable under the IRC.
A summons is not optional—it is a legal instrument. Ignoring it can lead to a host of serious consequences, including contempt of court charges. The IRS may pursue enforcement through the Department of Justice, particularly if the information requested is critical to an ongoing investigation or tax assessment.
Here’s what you risk by not responding:
Court-ordered compliance and possible fines
Civil or criminal penalties for non-compliance
Accelerated tax collection actions
Garnishments, levies, or liens
Despite the authority of the IRS, taxpayers and third parties do have rights. If you believe the summons is overly broad, irrelevant, or improperly issued, your attorney can challenge it in court. Sterbick and Associates provides legal support to ensure any summons you receive complies with all federal requirements and does not infringe on your constitutional rights.
Under the right conditions, you can oppose a summons by filing a motion to quash. This is particularly useful if the summons seeks privileged information or exceeds the IRS’s authority. Our team can evaluate the scope of the summons, check for procedural missteps, and determine whether a defense or limitation is legally justifiable.
With decades of tax law experience, Sterbick and Associates stands ready to defend your interests when the IRS comes calling. We offer responsive, knowledgeable legal counsel that puts you in a position of control rather than uncertainty.
The first step is analyzing the summons. We examine the purpose, scope, and legality, then advise you on how to proceed. Whether you’re the taxpayer or a third party receiving a summons notice, we build a tailored response plan to minimize your exposure and legal risk.
If the summons requires in-person appearance, we represent you during interviews and depositions. Should the IRS seek judicial enforcement, we provide aggressive courtroom defense to protect your rights and challenge improper actions.
Businesses often receive summonses related to employee taxes, vendor transactions, or financial audits. Sterbick and Associates works closely with corporate clients to respond thoroughly, protect sensitive data, and maintain compliance while shielding business operations from disruption.
If you’re a financial institution, accountant, or attorney summoned to produce records, we help clarify your obligations under law, protect client confidentiality, and avoid missteps that could lead to penalties.
Timing is critical. The IRS typically allows a short window to respond. If no communication occurs, they may proceed directly to court. By contacting our Tacoma office immediately upon receiving a summons, you gain the advantage of proactive legal representation.
Our legal services related to IRS summons Tacoma clients trust include:
Summons interpretation and legal assessment
Coordination with revenue officers and IRS agents
Representation before Associate Area Counsel
Defense in federal district court for summons enforcement
Help with preparation and delivery of required records
Legal challenges to improper or abusive summonses
At Sterbick and Associates, we’re committed to protecting your rights while resolving your tax issues swiftly and lawfully. With in-depth knowledge of the Internal Revenue Manual (IRM) and the complex processes surrounding tax investigations, we bring clarity and confidence to even the most daunting legal situations.
If you’ve received an IRS summons in Tacoma—whether it’s a third-party summons, a collection summons, or civil enforcement matter—you need trusted legal guidance immediately.
Call Us Today: 253-265-4695
We’re ready to protect your rights, secure your records, and defend your future. Don’t wait—every day matters.
